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A new report by the Certified General Accountants Association of Canada (CGA-Canada) reveals that the adoption of International Financial Reporting Standards (IFRS) has had a noticeable impact on the financial statements of Canadian-listed companies. The source of the differences in financial reporting is linked to a broad range of accounting adjustments. The study looked at 150 companies listed on the Toronto Stock Exchange (TSX), which mandatorily adopted IFRS in 2011, and used their audited financial statements as the basis of the analysis.

The analysis was by Michel Blanchette, professor of accounting with the Université du Québec en Outaouais, François-Éric Racicot, associate professor of finance at the Telfer School of Management, and Komlan Sedzro, professor of finance at Université du Québec à Montréal.

Read the full report online.

© 2020 Telfer School of Management, University of Ottawa
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